Notification regarding prescribing 2.5% concessional TGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition
NO.F.1-11(91)-TAX\/GST\/2017(Part-VII)-45\/2017-State Tax (Rate) Dated:- 14-11-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
\nFINANCE DEPARTMENT
\n(TAXES & EXCISE)
\nNO.F.1-11(91)-TAX\/GST\/2017(Part-VII)
\nDated, Agartala, the 14th November, 2017.
\nNotification No. 45\/2017-State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as "the said Act"), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under section 9<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Government of India in the Department of Scientific and Research, which- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Scientific and technical instruments, apparatus, equipment (including computers); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Notification regarding prescribing 2.5% concessional TGST rates on certain goods supplied to a specific public funded research institutes and subject to specified conditionNO.F.1-11(91)-TAX\/GST\/2017(Part-VII)-45\/2017-State Tax (Rate) Dated:- 14-11-2017 Tripura SGSTGST – StatesTripura SGSTTripura SGSTGOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) NO.F.1-11(91)-TAX\/GST\/2017(Part-VII) Dated, Agartala, the 14th November, 2017. Notification No. 45\/2017-State Tax (Rate) In exercise of … Continue reading “Notification regarding prescribing 2.5% concessional TGST rates on certain goods supplied to a specific public funded research institutes and subject to specified condition”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9477","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9477","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9477"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9477\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(i) The goods are supplied to or for-
\n(a) a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of Indian and such institution produces a certificate to that effect from an officer net below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government in the concerned department of the supplier at the time of supply of the specified goods; or
\n(b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government in concerned department to the supplier at the time of supply of the specified goods;
\n(ii) The institution produces, at the time of supply, a certificate to the supplier fr<\/p>\n
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\n(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and wil be used for stated purpose only;
\n(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
\n(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
\n3.
\nDepartments and laboratories of the Central Government and State Governments, other than a hospital
\n(a) Scientific and technical instruments, apparatus, equipment (including <\/p>\n
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\n(b) accessories, parts, consumables and live animals (experimental purpose);
\n(c) Computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches.
\n(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government in concerned department to the supplier at the time of supply of the specified goods;
\n(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
\n(iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supp<\/p>\n
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